Spurs are looking to replace playmaker Luka Modric, who islikely to join Real Madrid later this month, but Moutinho is notan option despite having worked under Villas-Boas at Porto.

"The level of expectation of Porto over (the price) isdifficult," Villas-Boas told reporters at the Tottenham trainingground ahead of Saturday's league opener at Newcastle United.

"Porto sell expensive but they sell a good product. Theyhave pride in defending that kind of ground."

Asked if Spurs would be able to sign Moutinho, Villas-Boasadded: "No I think it's very difficult."

He also ruled out a move for Stade Rennes midfielder YannM'Vila although Spurs had considered the France international.

"He's an interesting player but I don't think he'll joinTottenham," said the Portuguese.

"He's a defensive (midfield) player. For a possible solutionfor Luka we're looking for a more creative player. We hadinitial interest in the player but we have moved on from that."

British media reported Spurs were close to agreeing a dealof just over 30 million pounds ($47.23 million) to sell Croatiamidfielder Modric to Madrid and Villas-Boas said he expected theclubs to finalise the transfer before the window closes.

MODRIC DEAL

"I think we will have a conclusion in the next couple ofweeks," he told reporters. "...from what the chairman (DanielLevy) has told me talks are ongoing.

"Negotiations that stalled at the beginning are now back ontrack and reveal our willingness to try to find a solution.

"The targets (to replace Modric) are identified, it's just aquestion of how quickly we can close the deals," he added.

"It will be dramatic for the club if we cannot find theright replacement but we are looking to strengthen the squadimmediately if eventually the transfer goes through."

Villas-Boas, 34, also said he would make gradual changes atTottenham in contrast to his attempts to quickly overhaul anageing squad at Chelsea which eventually led to his sacking.

"There are changes which have to be made but I think that Iwon't promote that change as quickly as I did at Chelsea," saidVillas-Boas, who has replaced the sacked Harry Redknapp.

"When things were going smoothly everybody is happy andyou're able to progress it. When you are faced with a setback,it's your ability to bounce back... that will keep you on track.

"At Chelsea three defeats in a row last year had atremendous impact and when we wanted to correct things, we werealways putting the fire out and never establishing what we werebefore.

"I think it's best to go for a gradual change. You have torespect what has been built here by Harry and hopefully I can doexactly that."